Peter D. Randolph

Peter Randolph is a Principal in Miller, Miller & Canby’s Business and Tax practice group. His multijurisdictional practice is focused on taxation, business, and probate and trust administration. With nearly two decades of comprehensive experience, Peter provides in-depth knowledge and expertise to craft effective strategies tailored to each client’s individual needs. He takes particular pride in spotting risks his clients had not previously seen and in crafting solutions to mitigate those risks and advance client interests. Peter advises small businesses on partnership and corporate taxation, corporate governance, buy-sell agreements, reclassification, restructuring and succession planning. He advises entrepreneurs and startups on business and taxation issues, including choice of entity, Qualified Small Business Stock, funding through equity and non-equity participation of investors, and compliance. He also acts as outside general counsel to a number of businesses. Peter regularly advises executors, trustees and beneficiaries in the areas of probate and trust administration, including pre and post-mortem planning, and estate, gift, and fiduciary income tax. He works with high net worth individuals and families, producing comprehensive estate plans to maximize the client’s family, business, and financial security. Prior to joining Miller, Miller & Canby, Peter was a Managing Member at Lawless, Randolph & Dale, LLC., having started as an associate before moving to partner and subsequently managing member of the firm. Peter is active in leadership roles with legal organizations, including serving as a Fellow in the American College of Tax Counsel, Vice Chair of the ABA Taxation Section’s Closely Held Business Committee, and Council Member of the MSBA Tax Section. He has volunteered his time in the legal community, including serving as a Pro Bono Attorney with the Montgomery County Bar Association Pro Bono Clinic, and participating in the DC Bar Pro Bono Assistance Program and Bankruptcy Clinic. A native New Yorker, Peter resides in Montgomery County with his wife and children. Awards and Honors Honors Fellow, American College of Tax Counsel

• Principal

• Maryland
• District of Columbia
• Virginia Supreme Court
• New York
• Pennsylvania
• California
• U.S. District Court for the District of Maryland
• U.S. District Court for the District of Columbia
• U.S. Tax Court

• American College of Tax Counsel, Fellow 2024-Present
• American Bar Association, Member, 2012-Present – Section of Taxation, 2013-Present; Vice Chair, Closely Held Business Committee, 2021-Present – Section of Real Property, Estates & Trusts, 2012-Present – Business Law Section, 2016-Present
• Maryland State Bar Association, Member, 2009-Present – Taxation Section, 2014-Present; Tax Council, 2023-Present – Estates & Trusts Section, 2009-Present
• Montgomery County Bar Association, Member, 2009-Present – Estates & Trusts Section, 2009-Present – Law Firm Management Section, 2016-Present
• Montgomery County Bar Association Pro Bono Clinic, Pro Bono Attorney, 2010 - 2012
• DC Bar Pro Bono Assistance Program, 2010 - 2014
• DC Bar Pro Bono Bankruptcy Clinic, 2010 - 2013